Mrs. MUMTAZ MAQSOOD VS SECRETARY, REVENUE DIVISION, 2008 PTD-KARACHI-HIGH-COURT-SINDH 339 (2007)

Sales Tax Act (VII of 1990)---

----Ss. 7, 8, 13 & 66---Constitution of Pakistan (1973), Art.199---Constitutional petition---Payment of reward in respect of tax recovered---Petitioner had sought direction to the authorities to pay to the petitioner amount of Rs.13,00,017 being the amount payable to petitioner as reward in respect of tax recovered by the authorities---Case being pending adjudication before the Appellate Tribunal, only 25% of the said amount which came to Rs. 3,26,017, could be paid provisionally.

Kunwar Mukhtar Ahmed for Petitioner.

Mohsin Imam for Respondent.

Rizwan Ahmed Siddiqui, D.A.-G.

ORDER

The petition was filed with the following prayers:--

"This Honourable Court may be pleased to:--

(A) direct that the respondent shall forthwith pay to the petitioner an amount of Rs.13,00,017.00 being the amount admittedly payable to the petitioner as reward in respect of tax recovered by the respondent in respect of supply of its employees by KESC,

(B) direct that respondent shall calculate the amount of reward payable to the petitioner in accordance with Sales Tax Reward Order C.No.7(2)STC/98, dated 30-11-1998 on the amount of tax collected from KMC on account of public lights,

(C) pass such order or orders as may be deemed fit in the circumstances of the case and

(D) award costs of the petition."

On 19-9-2006 the petition was disposed of. The operative part of the orders reads as under:--

"The petition is, therefore, allowed in the terms that the respondents and particularly respondent No.2 shall pay the admitted claim as contained in the letter, dated 27th of August, 2003 to the petitioner on completion of all formalities according to the rules, within a period of two months.

We would like to clarify that in the letter, dated 27th of August, 2003, it was stated that at that time 25% of amount was payable provisionally further entire amount was to be paid after adjudication in the Appellate Tribunal, Karachi. The Appellate Tribunal has decided the Sales Tax Appeal K-140 of 2001, vide order, dated 14-9-2005, whereby the appeal preferred by KESC has been dismissed with the result that the entire reward amount of Rs.13,04,068 has become payable which should be paid within the period specified above. The respondent No.2 is further directed to report compliance of this order to the member Inspection Team of the High Court, within a period of three months from today."

From the above petition it is clear that the petition was disposed of in terms of letter, dated 27-8-2003. The said letter reads as under:--

"Government of Pakistan,

Revenue Division,

Central Board of Revenue,

(Sales Tax Wing)

C. No. 6(133)STC 2000

Islamabad, the 27th August, 2003.

To,

Mr. Javed Ahmed, Director (C&M),

Federal Tax Ombudsman,

Secretariat, Islamabad.

Subject: FTO Complaint No.18-K of 2000.

I am directed to refer to Board's letter of even number, dated 21-6-2003 and your letter, dated 13-8-2003 on the subject cited above.

(2) It is informed that the total amount of reward payable to the informer in the case of Messrs KESC is Rs.1,304,068 as per the provisions of Sales Tax Reward Order, 1998, dated 30-11-1998. A Since the case is pending adjudication in the Appellate. Tribunal, Karachi, therefore, only 25% of the said amount, which comes to Rs.3,26,017 can be paid provisionally. It is pertinent to mention that the Central Board of Revenue has already requested the honourable Federal tax Ombudsman that the complainant may submit an inheritance certificate. Moreover, submission of a bank guarantee is also required in terms 'of para.2(vi) of Board's letter C. No.(2)ST-Ext.Audit/2003, dated 16-5-2003 (copy enclosed) so that in case the demand is set aside by any legal forum, the recovery of the paid amount of reward is secured.

(Sd.) (Perver Esbhani)

Secretary (STC)."

The learned Advocate for the petitioner has admitted that he has received the amount mentioned in the letter. The question arises as to whether clause (B) of the prayer clause is included in the above mentioned order by which the petition was disposed, on which we have heard the parties' Advocates.

The above portion of the order is clear and specific by which the petition was disposed of in terms of the letter, dated 27-8-2003, in the prayer clause two main prayers were made but the petition was not disposed in terms of the said prayers but on different terms as mentioned in letter, dated 27-8-2003. As such prayer clause (B) of the petition was not included in the order by which the petition was disposed of. The application is dismissed.

H.B.T./M-169/KPetition dismissed.